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The IRS on Wednesday filed a motion in federal court to
suspend an injunction that forbids it from continuing with
its registered tax return preparer program, pending appeal
of the case (Motion to Suspend Injunction Pending Appeal,
Loving, No. 12-385 (D.D.C. 1/23/13)). The IRS
also indicated that it intends to file a Notice of Appeal
within 30 days, although Solicitor General Donald Verrilli
is the person who will make the decision about whether the
government will pursue an appeal, and at the time the
motion was filed, he had not yet made that decision.

In
its motion, the IRS asks for the injunction to be
suspended on four grounds: (1) that it has a reasonable
likelihood of prevailing on appeal; (2) that it and the
public will suffer irreparable harm if the injunction is
not suspended; (3) that the plaintiffs will not be harmed
by the request; and (4) that suspending the injunction
will serve the public interest.

The IRS moved in
the alternative for a suspension of at least 14 days to
allow it to seek relief from the appeals court.

The
IRS states in its motion that more than 700,000 tax return
preparers have registered with the IRS and almost 100,000
have registered to take the competency test. The IRS also
notes that it has received more than $100 million in
registration and competency fees.

The winner of The Tax Adviser’s 2014 Best Article Award is James M. Greenwell, CPA, MST, a senior tax specialist–partnerships with Phillips 66 in Bartlesville, Okla., for his article, “Partnership Capital Account Revaluations: An In-Depth Look at Sec. 704(c) Allocations.”

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